Accounting Standards for the Public and Non-profit Organization in the USA

Artikel

Governmental accounting in the US has undergone significant changes and with it the complexities of preparing financial statements for governmental entities increased. The GASB, Governmental Accounting Standards Board establishes the rules for reporting financial information for non-profit and public entities. The most important objective of governmental accounting and financial reporting is accountability. The GAAP hierarchy for governments consists of four levels, each having a varied degree of authority.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Journal: European Financial and Accounting Journal ; ISSN: 1805-4846 ; Volume: 5 ; Year: 2010 ; Issue: 2 ; Pages: 71-81 ; Prague: University of Economics, Faculty of Finance and Accounting

Classification and Topics

• Classification: Management ; Accounting and Auditing: General
• Subject: Governmental accounting standards board ; GASB ; Financial reporting ; Not-for-profit organizations ; Public sector ; GAAP

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Ištvánfyová, Jana ; Mejzlík, Ladislav
• Event: Veröffentlichung
• (who): University of Economics, Faculty of Finance and Accounting
• (where): Prague
• (when): 2010

Further information

• DOI: doi:10.18267/j.efaj.50
• Handle: http://hdl.handle.net/10419/109848
• Last update: 10.03.2025, 11:41 AM CET